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London and County Securities: a case study in audit and regulatory failure

Matthews, Derek - In: Accounting, Auditing & Accountability Journal 18 (2005) 4, pp. 518-536

London and County Securities bank (L&C) in 1973, one of the most significant UK corporate fraud scandals and regulatory … participants. Findings – The study identifies and explains the nature of the fraud, the shortcomings of the auditing of the bank … distinguish between different types of fraud; that commercial pressures impact adversely on the audit process; that DT inspections …

Persistent link: https://www.econbiz.de/10014641032

Bankrupt accountants and lawyers

Lee, Thomas A. - In: Accounting, Auditing & Accountability Journal 24 (2011) 7, pp. 879-903

Purpose – The purpose of this paper is to study the incidence, impact, and consequences of accountant and lawyer bankruptcies in Victorian Scotland. The paper examines these bankruptcies in the context of an emerging profession separating from an established legal profession as part of the...

Persistent link: https://www.econbiz.de/10014641328

Protecting against Detection: The Case of Auditors and Fraud?

Humphrey, Christopher; Turley, Stuart; Moizer, Peter - In: Accounting, Auditing & Accountability Journal 6 (1993) 1

The auditor′s responsibility with respect to fraud has been one of the issues which has been associated most … the issue of the auditor and fraud. While the profession has been persuaded to accept additional responsibilities … concerning the reporting of detected fraud, it is argued that no such development has occurred with respect to the auditor …

Persistent link: https://www.econbiz.de/10014641489